Winkler v. Commissioner
United States Tax Court
The envelope containing the petition in this case bore a U.S. postmark dated Feb. 16, 1971, the 151st day after the mailing of the notice of deficiency. The petitioners had a 150-day period for timely filing the petition. Held, Feb. 15, 1971, the 150th day, was a legal holiday in the District of Columbia, and therefore, the petition is considered to have been timely filed.
1Opinion of the Court
OPINION
Simpson, Judge:
Our present consideration of this case arises by reason of the respondent’s motion to dismiss the case for lack of jurisdiction on the ground that the petition was not timely filed.
The respondent mailed the notice of deficiency to the petitioners on September 18, 1970. At that time, Mrs. Winkler was a resident of the Principality of Monaco, and Mr. Winkler was deceased. The parties agree that the applicable period for timely filing of the petition is 150 days. The 150th d'ay after the date of the mailing of the deficiency notice was Monday, February 15,1971.
The petition…
2Cases cited10 opinions
- United States v. Cooper Corp.Supreme Court of the United States · 1941
- Neild v. District of ColumbiaCourt of Appeals for the D.C. Circuit · 1940
- American Security & Trust Co. v. Commissioners of the District of ColumbiaSupreme Court of the United States · 1912
- Fishman v. CommissionerUnited States Tax Court · 1969
- Irving and Helen Fishman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1970
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3Cited by1 opinion
- Winkler v. CommissionerUnited States Tax Court · 1971